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The Philosophy of the Spiritual is an album by bassist Richard Davis recorded in 1971 and released on the Cobblestone label. The album was reissued in 1975 on the Muse label as With Understanding.

Track listing:
All compositions by Bill Lee except as indicated

“Dear Old Stockholm” (Traditional) – 5:36
“Monica” – 4:05
“Oh My God” (Nadi Koma) – 9:27
“The Rabbi” – 7:23
“Baby Sweets” – 6:18
“Juan Valdez” – 5:02

Personnel:
Richard Davis – bass
Chick Corea – piano
Bill Lee – bass
Sam Brown – guitar
Sonny Brown – drums
Frankie Dunlop – percussion

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Released: 1971
Recorded: November, 1971
New York City
Length: 37:41
Label: Cobblestone
CST 9003
Producer: Larry Fallon